Ministry of Finance has issued Notification No. 14/2025–Union Territory Tax (Rate) dated 17 September 2025, prescribing a Union Territory GST rate of 12 per cent on specified categories of bricks and tiles. The rate has been structured as 6 per cent UTGST, which together with an equal component of Central GST, results in an effective GST rate of 12 per cent. The notification has been issued under the provisions of Section 7 of the Union Territory GST Act, 2017, read with Section 15(5) of the Central GST Act, 2017, on the recommendations of the GST Council.
As per the Schedule attached to the notification, the revised rate applies to fly ash bricks, aggregates and blocks (tariff code 6815), bricks of fossil meals or similar siliceous earths (tariff code 6901 00 10), building bricks (tariff code 6904 10 00), and earthen or roofing tiles (tariff code 6905 10 00). The notification further clarifies that the classification of these goods will follow the Customs Tariff Act, 1975, including applicable rules of interpretation and explanatory notes. It also provides that words and expressions not defined in this notification but covered under the GST Acts will carry the meanings assigned therein.
This change will come into force on 22 September 2025 and updates the GST structure for commonly used building materials, aligning tax treatment across Union Territories. The revision is expected to directly impact construction and real estate activities where these materials are extensively used.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 14/2025 – Union Territory Tax (Rate) | Dated: 17th September, 2025
G.S.R. 658(E). – In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017, the Central Government, on the recommendations of the Council, hereby notifies the rate of the union territory tax of 6 per cent in respect of goods specified in Schedule appended to this notification, that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedule, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule.
SCHEDULE
| S.
No. |
Tariff item, Sub-heading, Heading or Chapter |
Description |
| (1) | (2) | (3) |
| 1. | 6815 | Fly ash bricks; Fly ash aggregates; Fly ash blocks |
| 2. | 6901 00 10 | Bricks of fossil meals or similar siliceous earths |
| 3. | 6904 10 00 | Building bricks |
| 4. | 6905 10 00 | Earthen or roofing tiles |
Explanation.— For the purposes of this notification,—
a. the expressions “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
b. the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification;
c. the words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts.
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No CBIC-190341/188/2025-TRU]
(Dheeraj Sharma)
Under Secretary to the Government of India
